Re-engineering cost analysis with ABC in Telekom Malaysia Berhad Finance Unit Kuching / Mijim Jikem

Most traditional costing technique rely heavily on the volume of items produced or the number of labour hours expended to produce them as the main method of overhead apportionment. The early work on activity-based costing (ABC) going back five or ten years, was based in manufacturing organisation. And yet, one of the most powerful concepts of ABC is its focus on organization-wide activities.